I agree with the 5p plastic bag levy but consumers need an alternative solution. There are other environmentally friendly options available so the charge should not apply to these items. Recyclable paper bags should be tax free and reusable juco bags which are made of natural materials should also be excluded from the charges as they have multiple uses. I agree that the tax should apply to supermarkets and most large shops but retailers selling one-off luxury items should be exempt from the charges - e.g. if you sell expensive jewellery or designer clothes you should be able to offer a luxury paper carrier bag to the customer for free instead of asking them for 5p on top of their purchase.